Rev. & Tax. Code, § 287

(a) For property impacted by the 2025 Palisades Fire, Eaton Fire, Hurst Fire, Lidia Fire, Sunset Fire, or Woodley Fire, or the 2024 Mountain Fire or Franklin Fire, for which the Governor proclaimed a state of emergency, if the property received an exemption under this chapter for the 2025 calendar year and is no longer being utilized exclusively for the exempt purposes due to the damage or destruction of the property from the fires, the property shall be deemed to be used exclusively for the exempt purposes in compliance with this chapter if all of the following conditions are met:

(1) The property has not changed ownership since the commencement date of the applicable disaster.

(2) The claimant demonstrates intent to reconstruct the property and resume the preexisting exempt purpose, as reflected in documented plans, permit submissions, financial commitments, or other documentation that can be reviewed by the assessor to confirm project viability.

(3) The claimant submits, along with any applicable annual filings required under this chapter, documentation that demonstrates that the claimant is proceeding with the intent of reconstructing the property.

(4) The claimant demonstrates that they are in the course of beginning the process of reconstruction of the property for the preexisting exempt purpose by December 31, 2033.

(b) (1) This section shall remain operative only for lien dates on or before January 1, 2033.

(2) This section shall be repealed as of December 31, 2033.